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The GST Network (GSTN) has issued a fresh advisory dated 20 November 2025 regarding mandatory submission of bank account details under Rule 10A of the CGST Rules, 2017. This requirement applies to all taxpayers except TCS/TDS registrants and those registered through suo-moto registration.

What Is Rule 10A of the CGST Rules?

Rule 10A mandates that every taxpayer (except specific categories) must furnish their bank account details within 30 days from the date of GST registration or before furnishing the first outward supply return (GSTR-1 or IFF), whichever is earlier.

New Update Issued on 20 November 2025

GSTN has clarified that implementation of strict Rule 10A compliance will begin soon on the GST Portal.

Key highlights from the advisory:

✔ Mandatory submission before:

30 days from date of registration
OR
Before filing GSTR-1 or IFF
(Whichever condition comes first)

✔ Who must comply?

All registered persons except:

TDS Deductors (Section 51)
TCS Collectors (Section 52)
Suo-moto registered taxpayers (Section 62)

✔ What happens if bank details are not updated?

GST registration may be suspended on the portal.
This will lead to:

Inability to file returns
E-way bill generation blocked
No outward supply allowed
Possible cancellation proceedings

Taxpayers are strongly advised to update the details immediately to avoid business disruption.

Why Has GSTN Issued This Advisory Now?

There has been a rise in cases where:

GST registrations are taken without genuine business activity
No bank account is linked to the GSTIN
Fake invoices are issued before verification
Businesses claim refunds without authentic banking trails

By enforcing Rule 10A strictly:

✔ Fake invoice networks can be detected early

✔ Fraudulent registrations can be stopped

✔ Refund fraud and ITC misuse can be controlled

✔ Taxpayer authentication improves

This step is aligned with the Government’s ongoing drive to strengthen the GST system and improve compliance integrity.

Consequences of Non-Compliance with Rule 10A

If bank account details are not furnished on time, taxpayer may face:

1️⃣ Suspension of GST Registration

The registration status becomes “Suspended”, leading to immediate business impact.

2️⃣ Blocking of GSTR-1 Filing

You cannot upload outward supplies, affecting customers and business continuity.

3️⃣ Blocking of E-Way Bill Generation

Movement of goods will be stopped as the system blocks e-way bill services.

4️⃣ Possible Notices from the GST Department

Department may initiate cancellation proceedings under Rule 21.

5️⃣ ITC to Recipients May Get Blocked

Your customers’ ITC may be at risk if your status is suspended.

How to Add Bank Account Details on GST Portal (Step-by-Step Guide)

Bank account details must be furnished through Non-Core Amendment.

Step 1: Log in to GST Portal

Go to www.gst.gov.in and sign in with your credentials.

Step 2: Navigate to Registration Module

Click:
Services → Registration → Amendment of Registration (Non-Core Fields)

Step 3: Select ‘Bank Accounts’ Tab

You will see fields to enter:

Account Holder Name
Account Number
IFSC Code
Bank Name
Supporting document (usually a cancelled cheque / passbook / bank statement)

Step 4: Upload Supporting Documents

Ensure the document clearly displays:

Account number
Holder name
IFSC
Bank name

Step 5: Verify and Submit with DSC/EVC

Once details are submitted, ARN will be generated.
Changes get auto-approved if all details match PAN and GST database.

What Documents Are Accepted as Proof?

GST Portal accepts:

Cancelled cheque
Bank statement (first page)
Passbook (first page)

Document must clearly show the bank details and account holder name.

Important FAQs (For Taxpayers & Practitioners)

1️⃣ Is savings account allowed?

Yes. For proprietorship, savings account is accepted, but current account is recommended.

2️⃣ Can we add joint account?

No. Bank account must belong to the legal GST registrant only.

3️⃣ What if bank account is not operational yet?

Update as soon as account is opened. Delays may cause suspension.

4️⃣ Can a taxpayer start business without adding bank details?

No. Taxpayer cannot file GSTR-1 without adding bank details.

5️⃣ What if bank details entered are wrong?

You must correct the details through non-core amendment. Wrong details may also lead to suspension.

The GSTN advisory dated 20 November 2025 makes it clear that furnishing bank account details under Rule 10A is no longer just a formality—it is a mandatory compliance condition linked to the continuation of GST registration.

Taxpayers and professionals must act promptly.

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